Description
This book is written primarily to provide guidance on Enterprise Investment Scheme (EIS) and Venture Capital Trust (VCT). It provides up-to-date explanations about VCT and EIS taxation and of how the rules surrounding these two tax schemes operate in practice.
The potential pitfalls of EIS and VCT are also featured. Work examples are included where relevant, to demonstrate how the tax rules are applied in practice.
It also cross-referenced to the relevant legislation on EIS / VCT investments, and all changes in the Finance Act 2011 and to be introduced in FA 2012 are reflected in this book.
People who will find this publication very useful include:
Accountants, tax specialists and students
Directors of companies looking to raise finance
Individuals who wish to make tax-efficient investments
Corporate financiers who organise the raising of capital
This is one of the most practical VCT publications available.
Loveth Watson, BA(Hons), ATT
Loveth is a Corporate Tax Manager at Adler Shine LLP. She has given advice on a wide variety of taxation issues relating to corporate, transaction-based tax and cross-border transactions. She is the author of CCH Tax Guide: Corporation Tax 2006-07, regularly contributes to CCH tax E-CPD modules on selected tax topics. Loveth is also a e-tax lecturer.
Ltax Publishing
Ltax was launched in 2008 to provide practical tax publications and training to accountants, tax specialists, business owners and students taking professional taxation examinations. Our books and training materials are written by in-house experts. A wealth of experience in our subject matter enables us to provide you with publications and training materials that are written in a clear, concise manner and are affordable. We believe that by choosing Ltax as your partner for learning and development, you are in safe hands. We are passionate about what we do and dedicated to providing you with accurate and concise tax publications We also aim to provide you and your organisation with the resources and know-how to succeed in a supportive environment.
